New York employer payroll tax calculator 2026
Hiring in New York? New New York employers pay 4.1% state unemployment tax on the first $17,600 of each employee's wages, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee that's about $5,354 a year in employer payroll taxes — $721.60 of it to New York.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| State unemployment insurance (SUI) (4.1% on $17,600.00) | $721.60 |
| Employer payroll taxes | $5,353.60 |
| Total cost before benefits | $65,353.60 |
Per two-week payroll: $2,513.60. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
New York unemployment tax (SUTA) for new employers
New employers pay a total 4.1% on the first $17,600. The rate is 4.025% UI + 0.075% Re-employment Service Fund.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay New York on time and FUTA is 0.6% on the first $7,000. If New York ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other New York payroll programs
- Disability benefits (DBL): you must carry insurance; employees can be charged 0.5% of wages up to $0.60 a week and you pay the rest.
- Paid Family Leave is paid by employees (0.432% of wages, up to $411.91 in 2026).
- MCTMT: a payroll tax in New York City and seven nearby counties once quarterly payroll there tops $312,500.
What an employee costs in New York
| Salary | Federal employer taxes | New York employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $721.60 | $43,823.60 | 9.6% |
| $60,000 | $4,632.00 | $721.60 | $65,353.60 | 8.9% |
| $100,000 | $7,692.00 | $721.60 | $108,413.60 | 8.4% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit.
How much does a $40,000 employee cost in New York?
About $43,824 a year: the $40,000 salary plus $3,102.00 of federal employer taxes and $721.60 of New York employer taxes, before benefits. That's $1,685.52 per two-week payroll.
How much does a $60,000 employee cost in New York?
About $65,354 a year: the $60,000 salary plus $4,632.00 of federal employer taxes and $721.60 of New York employer taxes, before benefits. That's $2,513.60 per two-week payroll.
How much does a $100,000 employee cost in New York?
About $108,414 a year: the $100,000 salary plus $7,692.00 of federal employer taxes and $721.60 of New York employer taxes, before benefits. That's $4,169.75 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $12,576 a year taken out of pay — federal income tax, their own Social Security and Medicare and New York taxes — and takes home $47,424 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $5,353.60 of employer taxes. See the employee's side line by line in the New York paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
New York figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- NYSDOL — Unemployment insurance rate information — new employer rate: 4.025% UI, 0.075% RSF, 4.1% total (checked 2026-09-28)
- NYS-50 Employer's guide — wage base for 2026 is $17,600
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the New York SUTA rate for new employers?
4.1% in 2026 (4.025% UI + 0.075% Re-employment Service Fund), on the first $17,600 of each employee's wages. New employers pay a total 4.1% on the first $17,600.
What is the New York unemployment tax wage base for 2026?
$17,600 per employee per year.
How much does it cost to employ someone for $60,000 in New York?
About $65,354 a year before benefits: $4,632.00 of federal employer taxes and $721.60 for New York, at the new-employer rate with 5 employees.